Mandatory greenhouse gas reporting
Produced in partnership with CLT Envirolaw
Mandatory greenhouse gas reporting

The following Environment guidance note Produced in partnership with CLT Envirolaw provides comprehensive and up to date legal information covering:

  • Mandatory greenhouse gas reporting
  • Brexit impact
  • Mandatory GHG reporting by quoted companies
  • Mandatory energy and carbon reporting for large unquoted companies and large LLPs
  • GHG reporting requirements for the public sector
  • GHG regulatory reporting requirements
  • US Securities and Exchange Commission

Private and public sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions. The extent of a company’s GHG reporting requirements depends on:

  1. the size and nature of the organisation

  2. whether it is a UK company

  3. the amount of energy the organisation consumes

Even where a company is not required to report on its GHG emissions, chapter 2 of the Environmental reporting guidelines, including streamlined energy and carbon reporting guidance (the Guidelines) recommends that companies report on their emissions voluntarily. For voluntary GHG reporting information see Practice Note: Voluntary greenhouse gas reporting.

Brexit impact

This content is likely to be impacted by the UK’s withdrawal from the EU. For information on how leaving the EU will affect environmental law, see Practice Note: Brexit—environmental law implications, which details the relevant aspects of the withdrawal process, as well as providing insights into developments affecting environmental protection, such as the draft Environmental Principles and Governance Bill.

The date and time of withdrawal of the EU (exit day) is specified in UK law (under section 20 of the European Union (Withdrawal) Act 2018), but until the legal terms of the withdrawal negotiated with the EU are finalised, there remains a possibility that the UK’s membership will lapse automatically on exit day, without all the necessary legal and transitional arrangements in place. This